Biography
I am an Associate Professor at ISEG, Universidade de Lisboa, with a PhD from Harvard Business School.
My research is in the field of management accounting, specifically I address how incentives and control systems affect the behavior of employees and managers in organizations. I use field experiments and surveys to address these issues.
I have published in leading academic journals in the field of accounting such as The Accounting Review, Journal of Accounting Research and Management Accounting Research. My research has also been distinguished with academic awards such as the Outstanding Management Accounting Section Dissertation Award and the Notable Contribution to the Management Accounting Literature Award, both from the American Accounting Association.
I am the organizer of the 2024 Management Accounting Section Midyear Conference (American Accounting Association) and the co-organizer of the 2023 Management Accounting Section Midyear Conference. I am also the Chairperson and Co-Organizer of the EIASM Conference on Performance Measurement and Management Control (2021, 2023).
I was elected the National Representative of Portugal in the Board of the European Accounting Association (term 2022-2026) and I belong to the Scientific Committee of ENEAR – European Network of Experimental Accounting Research.
I also contribute to the development of the accounting academic community in Portugal. I am on the board of GRUDIS – Portuguese Network of Accounting Research. Since 2017 I am the President of the Scientific Committee of the Grudis Conferences and the co-organizer of Grudis workshops.
Finally, I also collaborate with practitioners as I am a member of the Supervisory Board of the Order of Statutory Auditors.
Education
2018 | Aggregation, Sciences de Gestion, Management ISEG - Instituto Superior de Economia e Gestão, Universidade de Lisboa (Portugal) |
2010 | Doutoramento em Gestão Harvard Business School, Harvard University (USA) |
Publications & Citations
Year | Title / Publication | Link |
---|---|---|
2024 | Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation Australian Accounting Review |
|
2024 | Personality Characteristics, Preferences for Rewards, and The Propensity to Choose an Auditing Job Journal of Accounting and Organizational Change |
|
2024 | On the Frequency and Detail of Feedback Cornell Hospitality Reports |
|
2023 | An exploratory analysis of incentive packages and managerial performance Journal of Management Control |
See more |
2022 | The use of non-financial performance measures for managerial compensation: evidence from SMEs Journal of Management Control |
See more |
2021 | Subjective performance evaluation and managerial work outcomes Accounting and Business Research |
See more |
2020 | Do self-reported motivators really motivate higher performance? Management Accounting Research |
See more |
2020 | WHEN LESS (FREQUENT) IS MORE Strategic Finance |
|
2019 | Field Experiments in Managerial Accounting Research Foundations and Trends in Accounting |
See more |
2018 | The performance effect of feedback in a context of negative incentives: Evidence from a field experiment Management Accounting Research |
|
2018 | Managing Employee Learning and Motivation Workspan |
|
2017 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction Journal of Accounting Research |
|
2015 | Monetary Incentives, Feedback, and Recognition-Complements or Substitutes? Evidence from a Field Experiment in a Retail Services Company Accounting Review |
Year | Title / Publication | Link |
---|---|---|
2021 | An Analysis of Auditors' Turnover Intention 11th Conference on Performance Measurement and Management Control |
See more |
2021 | Estudo sobre a intenção de saída dos auditores em Portugal XVIII Congresso Internacional de Contabilidade e Auditoria |
See more |
2019 | A Contingency Framework for the Use of Nonfinancial Performance Measures in Managerial Incentives: Evidence from SMEs 10th Conference on Performance Measurement and Management Control, EIASM |
|
2017 | The Subjective Performance Evaluation Effect on Managerial Intention to Turnover, Identification and Performance EIASM |
See more |
2017 | A Fuzzy-Set Analysis of Managers’ Incentives in SMEs: The Relationship with Performance and Satisfaction EIASM |
See more |
2016 | Essays on the use of incentives for SMEs managers EIASM |
See more |
2016 | Levers of Control in the Financial Services Industry EIASM |
See more |
2015 | What do employees really want? Preference-performance inconsistencies regarding work incentives Academy of Management Annual Meeting |
See more |
2015 | What do employees really want? Preference-performance inconsistencies regarding work incentives EIASM - 8TH CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL |
See more |
2015 | Can Feedback Hurt? Adverse Impact Of Feedback Under Negative Financial Incentives European Accounting Association |
See more |
2015 | A utilização de medidas de desempenho não financeiras nas PMEs OTOC e ISCA (ISBN 978-989-98660-2-7) |
See more |
Year | Title / Publication | Link |
---|---|---|
2024 | Rewards Preferences and the Choice of a Career |
|
2023 | Personality Characteristics, Preferences for Rewards, and The Propensity to Choose an Auditing Job |
|
2023 | Reward Preferences and the Choice of a Career |
|
2021 | An Analysis of Auditors' Turnover Intention |
See more |
2021 | An Analysis of Auditors' Turnover Intention |
See more |
2020 | A CONTINGENCY FRAMEWORK FOR THE USE OF NONFINANCIAL PERFORMANCE MEASURES IN MANAGERIAL INCENTIVES: EVIDENCE FROM SMES |
See more |
2019 | A Contingency Framework for the Use of Nonfinancial Performance Measures in Managerial Incentives: Evidence from SMEs |
See more |
2019 | A Contingency Framework for the Use of Nonfinancial Performance Measures in Managerial Incentives: Evidence from SMEs |
See more |
2019 | A Contingency Framework for the Use of Nonfinancial Performance Measures in Managerial Incentives: Evidence from SMEs |
See more |
2019 | Field Experiments in Managerial Accounting Research |
See more |
2019 | Field Experiments in Managerial Accounting Research |
See more |
2019 | A Fuzzy-Set Analysis of Managers' Incentives in SMEs: The Relationship with Performance and Satisfaction |
See more |
2017 | The Subjective Performance Evaluation Effect on Managerial Intention to Turnover, Identification and Performance |
|
2017 | The Subjective Performance Evaluation Effect on Managerial Intention to Turnover, Identification and Performance |
See more |
2017 | A Fuzzy-Set Analysis of Managers’ Incentives in SMEs: The Relationship with Performance and Satisfaction |
See more |
2017 | A Fuzzy-Set Analysis of Managers’ Incentives in SMEs: The Relationship with Performance and Satisfaction |
See more |
2017 | The Subjective Performance Evaluation Effect on Managerial Intention to Turnover, Identification and Performance |
See more |
2017 | A Contingency Framework for the Use of Nonfinancial Performance Measures in Managerial Incentives: Evidence from SMEs |
|
2017 | A Fuzzy-Set Analysis of Managers’ Incentives in SMEs: The Relationship with Performance and Satisfaction |
|
2016 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2016 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2016 | Levers of control in the financial services industry |
|
2016 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2016 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | Can Feedback Hurt? Adverse impact of feedback under negative financial incentives |
See more |
2015 | The use of non-financial performance measures in SMEs |
|
2015 | A utilização de medidas de desempenho não financeiras nas PMEs |
See more |
2015 | Can Feedback Hurt? Adverse impact of feedback under negative financial incentives |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | Can Feedback Hurt? Adverse impact of feedback under negative financial incentives |
See more |
2015 | The impact of providing feedback under negative financial incentives: Evidence from a field experiment |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2015 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
|
2015 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | The performance effect of feedback frequency and detail: Evidence from a field experiment in customer satisfaction |
See more |
2014 | Investigação Quantitativa em Contabilidade e Controlo de Gestão |
See more |
Year | Title / Publication | Link |
---|---|---|
2023 | An Analysis of Auditors' Turnover Intention |
|
2022 | An Analysis of Auditors' Turnover Intention |
|
2022 | An Analysis of Auditors' Turnover Intention |
|
2022 | An Analysis of Auditors' Turnover Intention |
|
2021 | Field Experiments in Accounting Research |
|
2020 | Field Experiments in Accounting |
|
2019 | Field Experiments in Managerial Accounting Research |
|
2019 | Field Experiments Accounting Research |
|
2019 | Field Experiments in Managerial Accounting Research |
|
2019 | Field Experiments in Managerial Accounting Research |
|
2017 | The performance effect of feedback in a context of negative incentives: Evidence from a field experiment |
|
2017 | Stated versus Revealed Preferences for Work Incentives |
|
2017 | Stated versus Revealed Preferences for Work Incentives |
|
2016 | What do employees really want? Preference-performance inconsistencies regarding work incentives |
See more |
2016 | As práticas de Controlo de Gestão nas PMEs |
See more |
2015 | The impact of providing feedback under negative financial incentives: Evidence from a field experiment |
See more |
Year | Title / Publication | Link |
---|---|---|
2022 | Field Experiments in Accounting and Management |
|
2021 | Field Experiments in Performance Measurement and Management Control |
|
2021 | Field Experiments in Management Accounting and Control using SMEs |
|
2020 | Field Experiments in Managerial Accounting Research - plenary session |
Teaching
Semester | Course | Degree | Coordinator |
---|---|---|---|
2º | Contabilidade de Gestão | Licenciatura Bolonha em Ciências Militares Aeronáuticas - Administração Aeronáutica - Ciências Militares Aeronáuticas - Administração Aeronáutica, Licenciatura Bolonha em Gestão - Gestão, Licenciatura Bolonha em Economia - Economia | Yes |
1º | Contabilidade Analítica / Contabilidade de Gestão | Licenciatura Bolonha em Gestão - Gestão, Licenciatura Bolonha em Matemática Aplicada à Economia e à Gestão - Matemática Aplicada à Economia e à Gestão, Licenciatura Bolonha em Economia - Economia | Yes |
Year | Student Name / Title / Institution | Supervision Type | Link |
---|---|---|---|
2023/2024 | CLAUDINA DE JESUS CONCEIÇÃO ALVES XIMENES TRUST IN TAX AUTHORITIES, TAXPAYER AWARENESS, AND TAXPAYER COMPLIANCE – EVIDENCE FROM MICRO AND SMALL ORGANIZATIONS IN EAST TIMOR |
Master | Ver |
2022/2023 | REBECCA ZUG BALANCED SCORECARD PROPOSAL FOR A SMALL AND MEDIUM ENTERPRISE - “ALGARVE WATERSPORT” Instituto Superior de Economia e Gestão |
Master | Ver |
2022/2023 | ANGÉLICA CARREIRA GALVÃO Cultura organizacional, Levers of Control e Performance nas Instituições Sem Fins Lucrativos Instituto Superior de Economia e Gestão |
Master | Ver |
2022/2023 | GABRIEL PEREIRA DA SILVA FATORES CONTINGENCIAIS RELACIONADOS COM A UTILIZAÇÃO DE PREÇOS DE TRANSFERÊNCIA INTERNA NAS EMPRESAS PORTUGUESAS Instituto Superior de Economia e Gestão |
Master | Ver |
2021/2022 | ANTÓNIO VASCO TEIXEIRA ROBERT MONTEZ ANÁLISE DA ATRATIVIDADE E SATISFAÇÃO DA CLASSE DE PRAÇAS DA FORÇA AÉREA PORTUGUESA Instituto Superior de Economia e Gestão |
Master | Ver |
2021/2022 | PEDRO MIGUEL SANTOS MARTINS MOTIVAÇÃO, PREFERÊNCIA POR INCENTIVOS, COMPROMISSO ORGANIZACIONAL, PERFORMANCE E SATISFAÇÃO DOS OFICIAIS DO QUADRO PERMANENTE DA FORÇA AÉREA PORTUGUESA Instituto Superior de Economia e Gestão |
Master | Ver |
2021/2022 | INÊS BAPTISTA ÁGUAS HOW MANAGEMENT CONTROL SYSTEMS USAGE AFFECTS BUSINESS PERFORMANCE: EVIDENCE FROM PORTUGUESE FIRMS Instituto Superior de Economia e Gestão |
Master | Ver |
2021/2022 | BRUNO ALEXANDRE CORREIA GREGÓRIO PERSONALITY CHARACTERISTICS, PREFERENCES FOR REWARDS, AND THE PROPENSITY TO CHOOSE AN AUDITING JOB Instituto Superior de Economia e Gestão |
Master | Ver |
2021/2022 | CAROLINA PEREIRA NEVES PROPOSTA DE UM BALANCED SCORECARD PARA O DEPARTAMENTO DE PRODUÇÃO DO GRUPO CARMO Instituto Superior de Economia e Gestão |
Master | Ver |
2020/2021 | ANGÉLICA CARREIRA GALVÃO Instituto Superior de Economia e Gestão |
Master | |
2020/2021 | CATARINA MELIM PERESTRELO IDADE, ANTIGUIDADE, AUTONOMIA E PROPENSÃO AO RISCO: SERÃO ESTAS CARACTERÍSTICAS DIFERENCIADORAS NOS INCENTIVOS, PERFORMANCE E SATISFAÇÃO NAS EMPRESAS? Instituto Superior de Economia e Gestão |
Master | Ver |
2019/2020 | ANDRÉ FILIPE LAVRADOR DIAS A Relação entre a Motivação, as Preferências por Incentivos e a Performance dos gestores: Será o Fit com o incentivo recebido um fator importante? |
Master | Ver |
2019/2020 | ANDRÉ FILIPE MARQUES VAZ A RELAÇÃO DA MOTIVAÇÃO E PREFERÊNCIAS POR INCENTIVOS COM O DESEMPENHO E A SATISFAÇÃO NUMA ORGANIZAÇÃO DO SETOR SOCIAL |
Master | Ver |
2019/2020 | DIOGO RAFAEL MARQUES PEREIRA PROPOSTA DE BALANCED SCORECARD PARA UMA MICROEMPRESA |
Master | Ver |
2019/2020 | VERA LÚCIA PEREIRA FERRÃO PROPOSTA DE BALANCED SCORECARD PARA O DEPARTAMENTO DE COMUNICAÇÃO E MUSEU DO BANCO DE PORTUGAL |
Master | Ver |
2019/2020 | LUIS RICARDO GONÇALVES NOGUEIRA PROPOSTA DE BALANCED SCORECARD NO SETOR PÚBLICO: O CASO DO INSTITUTO DOS REGISTOS E NOTARIADO |
Master | Ver |
2018/2019 | RICARDO JOSÉ SILVA OLIVEIRA COSTA PEREIRA IMPACTO DOS KPI NO SUCESSO DO LANÇAMENTO DE NOVOS PROJETOS NUMA EMPRESA DA INDÚSTRIA AUTOMÓVEL |
Master | Ver |
2018/2019 | RICARDO JOÃO DUARTE MATIAS Time-Driven Activity-Based Costing: Implementação numa empresa multisserviço |
Master | Ver |
2018/2019 | VERA LÚCIA PEREIRA FERRÃO Proposta de um balanced scorecard para o Departamento de Comunicação e Museu do Banco de Portugal |
Master | |
2018/2019 | RUI MIGUEL SOARES FERREIRA LOPES APPLICATION OF A MULTIPLE INDIRECT COST POOL SYSTEM TO A REAL CASE |
Master | Ver |
2018/2019 | ANA CRISTINA GAMA CORDEIRO DA SILVA MENDES Formação dos gestores, sistemas de controlo de gestão, e performance organizacional |
Master | Ver |
2017/2018 | ANA CRISTINA GAMA CORDEIRO DA SILVA MENDES Formação dos gestores, sistemas de controlo de gestão, e performance organizacional |
Master | |
2017/2018 | JOÃO FILIPE CORREIA BARROS Proposta de balanced scorecard para uma empresa da indústria farmacêutica |
Master | Ver |
2016/2017 | INÊS ISABEL GENTIL DAS NEVES The Effectiveness of Incentives in Performance and Satisfaction: Is Gender an Important Factor? |
Master | Ver |
2016/2017 | JOÃO FILIPE CORREIA BARROS Proposta de Balance Scorecard numa empresa da industria farmacêutica. |
Master | |
2016/2017 | GABRIEL DONADIO COSTA A Influência das Características Demográficas e Laborais dos Gestores de Topo no Risco Empresarial |
Master | Ver |
2015/2016 | ANA FILIPA BARRIL MARTINS Incentivos e benefícios dos gestores em PME's Portuguesas |
Master | Ver |
2015/2016 | JOANA FILIPA DUARTE GREGÓRIO Sistemas de Controlo de Gestão e Internacionalização nas PME's Portuguesas |
Master | Ver |
2015/2016 | PATRÍCIA MOREIRA BICHO Proposta de Balanced ScoreCard e Flight Plan para a Academia da Força Aérea |
Master | Ver |
2015/2016 | MÓNICA PAULA PIRES MANTEIGAS APLICAÇÃO DO TABLEAU DE BOARD NA EMPRESA THYSSENKRUPP ELEVADORES |
Master | Ver |
2015/2016 | ANA FILIPA CALDEIRA MORAIS A RELAÇÃO ENTE OS SISTEMAS DE CONTROLO DE GESTÃO E A PERFORMANCE FINANCEIRA DAS FARMÁCIAS COMUNITÁRIAS PORTUGUESAS |
Master | Ver |
2015/2016 | ANA MARGARIDA SILVA DIAS A RELAÇÃO ENTRE MEDIDAS NÃO FINANCEIRAS E A PERFORMANCE DAS EMPRESAS: O CASO DA SATISFAÇÃO DOS COLABORADORES E DOS CLIENTES |
Master | Ver |
2015/2016 | GONÇALO DUARTE CARRILHO CARVALHO LOPES Sistemas de Apuramento de Custos nas Empresas Portuguesas |
Master | Ver |
2015/2016 | SÓNIA CRISTINA BILRO FERNANDES SILVA A RELAÇÃO ENTRE A MOTIVAÇÃO, O SISTEMA DE RECOMPENSAS E A INTENÇÃO DE SAÍDA DOS OFICIAIS DA FORÇA AÉREA |
Master | Ver |
2014/2015 | CARLOS GUILHERME GONÇALVES ATALAIA Sistemas de controlo de gestão em pme's familiares e não familiares |
Master | Ver |
2014/2015 | CARLA ALEXANDRA ROCHA GUIOMAR Incentivos e benefícios dos gestores das empresas portuguesas |
Master | |
2014/2015 | ANA ALEXANDRINA FERREIRA DA SILVA A utilização do SIADAP num instituto público |
Master | Ver |
2014/2015 | SORAIA LIZANDRA BRITO BARBOSA O impacto no desempenho, motivação e satisfação dos colaboradores da utilização do BSC |
Master | Ver |
2014/2015 | OLGA CHEBILEVA A utilização de métricas não financeiras na avaliação da performance dos gestores de PMEs |
Master | Ver |
2014/2015 | GONÇALO DUARTE CARRILHO CARVALHO LOPES A utilização de variáveis financeiras e não financeiras nos incentivo dos gestores das empresas portuguesas |
Master | |
2013/2014 | MARISA DE JESUS FRADIQUE SANTOS Sistemas de Controlo de Gestão, Empreendedorismo Corporativo, Estratégia e Performance: Contraste entre Empresas Familiares e não Familiares |
Master | Ver |
2012/2013 | DJESSYH EDJIZA DIAS DOS ANJOS A utilização de incentivos financeiros em regiões ultraperiféricas |
Master | Ver |
2012/2013 | MARIA DO ROSÁRIO DA CRUZ SARAIVA Sistemas de Controlo de Gestão e a Cultura Organizacional nas PME's Portuguesas |
Master | Ver |
2012/2013 | GONÇALO MANUEL LAUREANO SANTOS DIAS DIOGO Performance e características demográficas dos gestores nos incentivos monetários recebidos nas PME em Portugal |
Master | Ver |
2012/2013 | RAQUEL WIDER SILVEIRA O Efeito do Ciclo da Vida, da Descentralização e da Dimensão Organizacional na Adopção do BSC |
Master | Ver |
2012/2013 | ANA FILIPA POLICARPO MARTINS A preferência por remuneração variável dos gestores de PMEs portuguesas |
Master | Ver |
2012/2013 | SILVIA MARINA DE OLIVEIRA RENDAS Sistemas de Controlo de Gestão, Estratégia e Desempenho Financeiro de Empresas de Hotelaria |
Master | Ver |
2012/2013 | DANIELA NAULILA DE ALMEIDA SIMÃO A Utilização de Sistemas de Controlo de Gestão nas PME Portuguesas do Sector Alimentar, Têxtil e Calçado |
Master | Ver |
2012/2013 | CRISTINA SOFIA DE OLIVEIRA LOURENÇO A influência dos factores demográficos na remuneração dos gestores do sector bancário em Portugal |
Master | Ver |
2012/2013 | LUÍS MIGUEL ASSUNÇÃO FERREIRA A influência dos factores demográficos e da performance na remuneração dos gestores no sector alimentar |
Master | Ver |
2011/2012 | RICARDO ALEXANDRE PEREIRA DA SILVA A implementação da metodologia Balanced Scorecard e a melhoria do desempenho na Marinha Portuguesa |
Master | Ver |
2011/2012 | FÁBIO MIGUEL MARTINS TAVARES Custo da hora de voo: aplicação do modelo ABC à Força Aérea Portuguesa |
Master | Ver |
2011/2012 | HUGO MIGUEL FONSECA ALVEIRINHO CORREIA Os Sistemas de Controlo de Gestão nas PME's:Setor de Retalho |
Master | Ver |
2011/2012 | IRINA CALMIC A utilização de incentivos financeiros nas PMEs portuguesas |
Master | Ver |
2011/2012 | GONÇALO MANUEL LAUREANO SANTOS DIAS DIOGO Aspectos comportamentais da utilização de incentivos |
Master | |
2011/2012 | INÊS MARIA MARQUES VASCONCELOS A utilização de sistemas de controlo de gestão nas PMEs de cariz tecnológico |
Master | Ver |
2011/2012 | RICARDO MIGUEL OLIVEIRA TOSTÃO Aplicação do Balanced Scorecard na Força Aérea Portuguesa |
Master | Ver |
2011/2012 | MARTA CALISTO MARTINS Proposta de Balanced Scorecard para o ISEG |
Master | Ver |
Professional Experience
Name / Description | Date | Organization |
---|---|---|
Member of the Supervisory Board |
2024 | Order of Statutory Auditors |
Assistant Consultant |
2020 - 2002 | |
Coordenador de curso Coordenador de curso |
2019 | ISEG |
Membro da unidade de investigação, ADVANCE Membro da unidade de investigação |
2010 | ISEG |